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February 12, 2013
Joint Committee Issues Report on Charitable Contributions In Anticipation of House Hearing
The Joint Committee on Taxation yesterday issued a report titled
Present Law and Background Relating to the Federal Tax Treatment of Charitable Contributions in preparation for the
House Committee on Ways and Means hearing scheduled for this Thursday on this topic. The report describes the history and current tax rules in this area, the economic rationales for, the economic effects of, and the tax cost of the charitable contribution deduction in its current form, and various recent proposals for reform. The report does not endorse any specific proposals, although it notes the possible effects of the proposals discussed.
LHM
February 12, 2013 in Federal – Legislative, Studies and Reports | Permalink
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